现金流量表的编制——讲解(附例题解析).ppt

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1、StatementofCashFlows1LearningobjectivesPrepareastatementofcashflowsinaccordancewithIAS7AnalyseastatementofcashflowsCriticallydiscusstheirstrengthsandweaknesses2ImportanceoftheCFSCashnotpickedupinIncomeStatementProfitdoesNOTequalcash“Cashisking!”IAS7Statementofcashflows3Theo

2、bjectiveoftheCFSRequirescompaniestoprovideastandardisedreportontheircashgenerationandcashabsorptionduringtheaccountingperiod.UsefultouserstoassesstheabilityoftheenterprisetogenerateandutilisecasheffectivelyStewardshipFinancialadaptabilityPrimaryfinancialstatement4CFS–mainfe

3、aturesSummaryofcashreceipts/paymentssimilartoyourownbankstatementsDefinitionof‘cash’and‘cashequivalents’Cash=notes,coins,depositsondemandCashequivalents=short-term,highlyliquidinvestmentsreadilyconvertibleintocash5Therelationshipbetweenthestatementoffinancialposition,theinc

4、omestatementandthestatementofcashflowsStatementoffinancialpositionatthestartoftheaccountingperiodEquityCashandcashequivalentsStatementofcashflowsIncomestatementStatementoffinancialpositionattheendoftheaccountingperiodEquityCashandcashequivalents6FormatoftheCFSSpecifiedinIAS

5、7(issued1992)ThreestandardheadingsOperatingactivitiesInvestingactivitiesFinancingactivitiesTwomethodsDirectmethodIndirectmethod7StandardlayoutofthestatementofcashflowsequalsplusorminusNetincrease(ordecrease)incashandcashequivalentsovertheperiodCashflowsfromoperatingactivit

6、iesCashflowsfrominvestingactivitiesCashflowsfromfinancingactivitiesplusorminus8ExampleofaCFS£000Cashflowsfromoperatingactivities760Cashflowsfrominvestingactivities(300)Cashflowsfromfinancingactivities120Netincreaseincashandcashequiv.580Cashandcashequivatstartofperiod270Ca

7、shandcashequivatendofperiod8509TescoplcSummarisedcashflowstatementforthehalfyearto26August2006£mNetcashfromoperatingactivities1,319Netcashusedininvestingactivities(1,109)Netcashusedinfinancingactivities(124)Netincreaseincashandcashequivalents86Cashandcashequivalentsatbegin

8、ningofperiod1,325Effectsofforeignexchangeratechanges*(21)Cashandcashequivalentsate